https://www.taxtmi.com/caselaws?id=751777 CESTAT Ahmedabad allowed appeals challenging clubbing of clearances of four manufacturing units for SSI exemption purposes. Revenue alleged units were dummy entities with common management, employees, and marketing setup. However, tribunal found units had separate legal existence with independent proprietorships, distinct locations, separate tax registrations, electricity connections, bank accounts, and financial records. Revenue failed to establish common books of accounts, funding, or financial flowback between units. Tribunal held clearances cannot be clubbed without concrete corroborative evidence of interdependence. Confiscation of unavailable goods and redemption fine were set aside as legally incorrect, following precedent in Shiv Kripa Ispat case. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751777 CESTAT Ahmedabad allowed appeals challenging clubbing of clearances of four manufacturing units for SSI exemption purposes. Revenue alleged units were dummy entities with common management, employees, and marketing setup. However, tribunal found units had separate legal existence with independent proprietorships, distinct locations, separate tax registrations, electricity connections, bank accounts, and financial records. Revenue failed to establish common books of accounts, funding, or financial flowback between units. Tribunal held clearances cannot be clubbed without concrete corroborative evidence of interdependence. Confiscation of unavailable goods and redemption fine were set aside as legally incorrect, following precedent in Shiv Kripa Ispat case. Case-Laws Central Excise Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751777